问题 单项选择题

单位正电荷由高电位移向低电位时,电场力对它所做的功称为()。

A.电压;

B.电位;

C.电功率;

D.电量。

答案

参考答案:A

阅读理解

My students often tell me that they don’t have “enough time” to do all their schoolwork.

My reply is often a brief “You have as much time as the president.”I usually carry on a bit about there being twenty-four hours in the day for everyone, and suggest that “not enough time” is not an acceptable explanation of not getting something done.

Once in graduate school,I tried to prove to one of my professors by saying that I was working hard.His answer to me was. “That’s irrelevant(无关的).What’s important is the quality of your work. ” Since then I have had time to think carefully about the “hard worker” dodge(诀窍),and I have come to some conclusions—all relevant to the problem of how much time we have.

If you analyze the matter, you can identify two parts of the prob1em:There is, of course,the matter of “time”, which we call think of as fixed. Then there is the problem of “work” during that time. But, as my professor suggested, it’s not how hard one works but the quality of the product that’s important.

That led me to a new idea: the quality of the work.That concept is perhaps best explained by a sign I once saw on the wall in someone s office: “Don't work harder. Work smarter.” There is a lot of sense in that idea.

If you can’t get more time,and few of US can,the only solution is to improve the quality of the work.That means thinking of ways to get more out of the same time than we might otherwise get.That should lead us to an analysis of our work habits.Since “work” for students usually means “homework”, the expression “work habits’ should be read as “study habits”.

Then, as a smart student,you will seek to improve those skills that you use in study, chiefly reading and writing. If you learn to read better and write better,there are big advantages that pay off in all your studies.

小题1:From the passage,we know that the author is probably      

A.a poet

B.an educator

C.a novelist

D.an engineer小题2:We can infer from the 2nd paragraph that we students still      

A.have enough time

B.can meet the president

C.get everything done well

D.should accept the explanation小题3:Which of the following is TRUE according to the passage?

A.The author's students make good use of their time to do all their homework.

B.The author tried to tell the professor that he/she(the author) had done a good job.

C.You can’t improve the quality of the work if you can’t get more time.

D.You’11 try to improve your skills in reading and writing if you're a clever student.小题4:What’s the passage mainly about?

A.Students don’t have enough time.

B.Don’t work harder; work smarter.

C.No one can get more time.

D.Read better and write better.

单项选择题 案例分析题

位于北京市的某生产企业,2014年企业会计核算的利润总额为200万元,其中销售收入是9282万元。经聘请的税务师审核,发现有关涉税问题如下:

(1)企业拥有房产原值1000万元,其中1月1日将临街原值100万元的房屋出租两年,取得月租金是6万元,3月31日把剩余900万元房产中的原值500万元的房产投资,当年按照协议固定取得60万元的利润,不承担风险,企业未计算缴纳相关房产税,其他税费核算准确。

(2)销售一幢90年代建造的仓库,售价50万元,房屋原值15万元,现在修建同样的仓库需60万元,该仓库现为四成新,转让时缴纳相关税费2.75万元,缴纳了土地增值税6.98万元。

(3)企业全年发生的业务招待费45万元,广告费1200万元,全都作了扣除;经查上年仍有未扣除完的广告费140万元。

(4)已计入成本费用的工资总额960万元,拨缴工会经费19.2万元并取得专用收据,实际发生福利费支出148.8万元,实际发生职工教育经费24万元。

(5)“营业外支出”账户中还列支缴纳的违反《环保法》的罚款5万元,违反经济合同的违约金6万元,缴纳税收滞纳金8万元,全都如实作了扣除。另外,10月税务机关查处发现2012年有偷税行为,被处10.2万元的罚款,也通过“营业外支出”作了扣除。(当地规定按房产原值一次扣除30%后的余值计税)

要求:根据上述资料,回答下列问题。

该企业2014年应缴纳的房产税为()万元。

A.20.25

B.15.84

C.4.41

D.18.64